TMI Blog2014 (5) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... notification is to be liable with effect from date of imposition of provisional anti-dumping duty i.e. 5-5-2008 - During the import the anti-dumping duty as per the notification was ‘nil’ - Hence demand is not sustainable. As per the Rule 21 of Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 if ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest. 2. The contention is that applicant made import of rubber chemicals CBS from China during the period 24-5-2008 to 29-12-2008 and the same were cleared on payment of appropriate duty. During the period of import as per Notification No. 61/2008-Cus. the rate of anti-dumping duty was nil . Subsequently vide Notification No. 133/2008, dated 12-12-2008 anti-dumping duty was finally imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected, the differential is not leviable. Hence the demand is not sustainable. 3. Revenue reiterates the findings of the lower authority. 4. We find as per the Rule 21 of Anti-dumping Rules, 1995 prima facie appellant has a strong case in their favour. The Rule provides as under : (1) If the Anti-dumping duty imposed by the Central Govt., on the basis of final, findings of the investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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